Wirkungsanalyse finanzpolitischer Instrumente - Inzidenztheorie

[Machine translation] The tax subject (the taxpayer) is not necessarily the tax recipient, because taxes are passed on to other economic agents., The incidence analysis deals with the question of who ultimately the economic, bears tax burden. Taxes usually lead to changes in, Prices on markets. If prices rise in full with tax, will the tax, completely overwhelmed, but prices only partially rise, then the tax, supported jointly by both market participants., However, price changes due to taxes also lead to a change, of the quantities exchanged, and thus to allocative inefficiency. Conduct taxes in, the rule on market distortions.